In times of globalization, competition and economic and technological progress, the permanent improvement of the planning, coordination and control system of companies is a major task of Controlling. This book presents a concise concept for the design of a ratio and management report system for each functional part of the company. It addresses as well practitioners who seek decision support in their day-to-day business, as scientists and students who want to obtain information about the state of the art of Management Control and Controllership.

A Fundamentals of the Controlling concept.- 1 The evolution of the term Controlling.- 2 The Controlling structure.- B Basic elements of ratio systems as a Controlling tool.- 1 Systems related to targets.- 2 Fundamentals of model design.- C The RL ratio system.- 1 Fundamentals of the RL ratio system.- 2 The two components of the RL ratio system: the RL Controlling-ratio system and RL balance sheet-ratio system.- D IT-supported Controlling.- 1 Demands on an IT-supported Executive Information System.- 2 Prospects of the further development of EIS.- E Logistics Controlling.- 1 Tasks of Logistics Controlling.- 2 Instruments of Logistic Controlling.- 3 Using Logistics Controlling for efficiency control and preparation of decisions.- F Cost and Profit Controlling.- 1 Tasks of the Cost and Profit Controlling.- 2 Instruments of Cost and Profit Controlling.- 3 Cost and Profit Controlling in the case of changing market conditions.- G Investment Controlling.- 1 Tasks of Investment Controlling.- 2 Instruments of Investment Controlling.- 3 Checking and standardisation of investment analysis data by Investment Controlling.- 4 Principles of an Investment Controlling concept for the preparation of decisions.- 5 Concepts of investment control.- H Strategic Controlling.- 1 Tasks and targets of strategic management.- 2 Strategic Controlling.- 3 Strategic Cost and Profit Controlling.- 4 Strategic Marketing-Controlling.- 5 Scenario analysis of turn around and back stop strategies as open system simulation (OSS).- References.- Keyword index.